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Explainer: The HST in British Columbia

Even if your knowledge of B.C. politics stops at flipping through free commuter papers, you’ve probably heard a few notes of the cacophonous debate around one of B.C.’s most controversial pieces of legislation. Its introduction arguably toppled a Premier , re-energized a long-retired political opponent , galvanized masses of protesters and quietly made many things more expensive for consumers.

But it’s not over yet. More than a year after the HST first arrived in B.C., taxpayers will be given an opportunity to direct Victoria’s hand on the future of the tax. Mail-in referendum ballots will be arriving in the mail– Canada Post strike permitting –in the coming weeks. Taxpayers will have until July 22 to send their votes to the Legislature, where the HST’s fate will be sealed by those choosing to participate.

Before that happens, a look back at what brought us here:

Ottawa has been pushing for tax harmonization since the mid-1990s, arguing the combination of the federal Goods and Services Tax (GST) and the Provincial Sales Tax (PST) into a single value-added sales tax would save individual provinces millions of dollars in PST administration costs and create healthier business climates by moving a portion of the tax burden from corporations to consumers.

Proposals for a single national sales tax are documented in detail in Ottawa’s digital archives .

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Canadiana

The consolidated statutes of British Columbia, consisting of the acts, ordinances & proclamations of the formerly separate colonies of Vancouver Island and British Columbia, of the united colony of British Columbia, and of the province since the union with Canada, with table of acts and alphabetical index

The British Columbia reports, being reports of cases determined in the Supreme and County courts and in Admiralty and on appeal in the courts of appeal, with a table of the cases argued, a table of the cases cited and a digest of the principal matters reported under the authority of the Law Society of British Columbia

United States code service

Canadiana